…a division by separation under Article 529 § 1 pkt 4 of the Code of Commercial Companies. This is quite an astonishing observation, because a division by separation can hardly…
…main component and one or several ancillary components, the components of which that supply consists must be regarded as of equal status’ (paragraph 72 of Baštová, emphases added). More in…
…strengthened communication between entrepreneurs; other. From a tax point of view, eInvoicing affects: better quality services of the tax administration towards taxpayers (pre-completed of tax liabilities or tax refund, no…
…of the North Sea. At the time, licences for this activity were only issued to UK resident companies. The common practice at the time was for non-resident companies to enter…
…omission of a formal compliance requirement (notably, sending a monthly declaration to the Italian Customs Agency) does not preclude the application of a subsidized tax regime, given the objective nature…
…remains high on the agenda of the European Commission (as the latest EU Commission’s Communication on ‘An Action Plan for Fair and Simple Taxation Supporting the Recovery Strategy’), and the…
…companies’ liquidity in the country. Companies making annual payments exceeding EUR 100,000 to tax havens without business purpose, and companies holding interest in entities located in tax havens are excluded…
…provision is to be fully approved, the Swiss judgment however deserves some critical remarks. Facts of the case Historically, a Swiss company (F) was owned by a parent company established…
…The Apple Group is composed of Apple Inc. and all companies controlled by Apple Inc., the latter being headquartered in the United States of America. Of the Apple Group companies…
…PE principle does not contribute to neutrality in taxation. In some cases, competitors are not taxed in the same way as their competitors in the very same market. Arvid notes…
…VAT/GST in particular and indirect taxation more in general. For this purpose, Dr. Beretta can be contacted at gberettakluwertaxblog@gmail.com or his LinkedIn page (https://www.linkedin.com/in/giorgio-beretta-b62bbb94/). Kluwer International Tax Blog team…
…investment, the EU aims at guaranteeing that subsidies at large do not lead to unfair competition in its internal market. The Commission is worried about investments by state-owned enterprises and…
…paid dividends and attending fees to its Luxembourgish parent company. Apart from other investments, the Luxembourgish shareholder held around 9.5% in the stake of the Spanish company, which in Spain…
…a community of countries, has managed to achieve a common legal framework for value added tax (VAT), which is binding for all Member States. And yet, no EU-harmonized VAT return…
